{"id":266365,"date":"2024-08-29T13:35:04","date_gmt":"2024-08-29T04:35:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266365"},"modified":"2024-08-29T13:35:04","modified_gmt":"2024-08-29T04:35:04","slug":"consumption-report-94","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-94\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff17\u5e74\uff14\u6708\u65bd\u884c\u306b\u5411\u3051\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u300d\u306e\u7279\u8a2d\u30da\u30fc\u30b8\u3092\u958b\u8a2d\uff5e\u56fd\u5916\u4e8b\u696d\u8005\u53ca\u3073\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u5411\u3051\u306e\uff31\uff06\uff21\u7b49\u3092\u63b2\u8f09\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff17\u5e74\uff14\u6708\u65bd\u884c\u306b\u5411\u3051<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u300d\u306e\u7279\u8a2d\u30da\u30fc\u30b8\u3092\u958b\u8a2d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u56fd\u5916\u4e8b\u696d\u8005\u53ca\u3073\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u5411\u3051\u306e\uff31\uff06\uff21\u7b49\u3092\u63b2\u8f09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>Profession Journal \u7de8\u96c6\u90e8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u56fd\u5916\u4e8b\u696d\u8005\u304c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4ecb\u3057\u3066\u884c\u3046\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u3092\u6709\u3059\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3092\u4ecb\u3057\u3066\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u304c\u884c\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u56fd\u5916\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u308a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u308b\u5236\u5ea6\uff08\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\uff09\u304c\u5c0e\u5165\u3055\u308c\u305f\uff08\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u308b\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3002<\/p>\n<div 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\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u7b49\uff5e\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u3053\u306e\u307b\u3069\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5185\u306b\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u7279\u8a2d\u30da\u30fc\u30b8\u304c\u8a2d\u3051\u3089\u308c\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u624b\u5f53\u3066\u3055\u308c\u305f\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u7b49\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u300c\u56fd\u5916\u4e8b\u696d\u8005\u7528\u300d\u53ca\u3073\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u7528\u300d\uff09\u7b49\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kazei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kazei\/pdf\/0024004-028_02-1.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u56fd\u5916\u4e8b\u696d\u8005\u7528\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kazei\/pdf\/0024004-028_02-2.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u7528\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u7279\u8a2d\u30da\u30fc\u30b8\u3067\u306f\u300c\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u307b\u304b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kazei\/pdf\/0024003-088.pdf\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8<\/a>\u3084\u3001\u56fd\u5916\u4e8b\u696d\u8005\u7b49\u306b\u5411\u3051\u305f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/english\/taxes\/consumption_tax\/05.htm\" target=\"_blank\" rel=\"noopener\">\u82f1\u8a9e\u7b49\u306b\u3088\u308b\u60c5\u5831<\/a>\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u4eca\u5f8c\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u672c\u30da\u30fc\u30b8\u306b\u96c6\u7d04\u3055\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u60c5\u5831\u66f4\u65b0\u306b\u6ce8\u8996\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u53ca\u3073\u6628\u5e7410\u6708\u304b\u3089\u958b\u59cb\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u3092\u53d7\u3051\u3001\u4e0a\u8a18\u300c\u6d88\u8cbb\u7a0e\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u516c\u8868\u3068\u540c\u3058\u304f\u3057\u3066\u3001\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u4ed6\u3001\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/cross\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621027\u5e74\uff15\u6708\uff09\uff08\u4ee4\u548c\uff16\u5e74\uff17\u6708\u6539\u8a02\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u306a\u304a\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u5c0e\u5165\u306e\u53d6\u6271\u3044\u3084\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u7b49\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-88\/\" target=\"_blank\" rel=\"noopener\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u5c0e\u5165\u306e\u53d6\u6271\u3044\u3084\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u7b49\u3092\u793a\u3057\u305f\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5e74\uff14\u6708\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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